Page 26 - Individual Forms & Instructions Guide

14:28 - 20-Jan-2023
Page 19 of 113 Fileid: … ions/i1040/2022/a/xml/cycle11/source
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.

Step 4 Is Your Qualifying Relative 3. Was your qualifying relative married?
Your Dependent? Yes. See Married No. Continue
person, later.
A qualifying relative is a person who is your...
Son, daughter, stepchild, foster child, or a descendant of any of them (for 4. Could you, or your spouse if filing jointly, be claimed as a
example, your grandchild) dependent on someone else's 2022 tax return? (If the person
or who could claim you on their 2022 tax return is not required
to file, and isn't filing a 2022 tax return or is filing a 2022
Brother, sister, half brother, half sister, or a son or daughter of any of them (for return only to claim a refund of withheld income tax or
example, your niece or nephew)
estimated tax paid, check “No.”) See Steps 1, 2, and 4.
or
Yes. STOP No. You can claim this
Father, mother, or an ancestor or sibling of either of them (for example, your You can't claim any person as a dependent.
grandmother, grandfather, aunt, or uncle) Complete columns (1)
dependents. Complete through (3) of the
or the rest of Form 1040 or Dependents section on
1040-SR and any
Stepbrother, stepsister, stepfather, stepmother, son-in-law, daughter-in-law, applicable schedules. page 1 of Form 1040 or
father-in-law, mother-in-law, brother-in-law, or sister-in-law 1040-SR. Then, go to
Step 5.
or
Any other person (other than your spouse) who lived with you all year as a Step 5 Does Your Qualifying Relative
member of your household if your relationship didn't violate local law. If the
person didn't live with you for the required time, see Exception to time lived with Qualify You for the Credit for
Other Dependents?
you, later.
AND
1. Did your qualifying relative have an SSN, ITIN, or ATIN
issued on or before the due date of your 2022 return
(including extensions)? (Answer “Yes” if you are applying
Who wasn't a qualifying child (see Step 1) of any taxpayer for 2022. For this for an ITIN or ATIN for the qualifying relative on or before
purpose, a person isn't a taxpayer if the person isn't required to file a U.S. income the return due date (including extensions).)
tax return and either doesn't file such a return or files only to get a refund of
withheld income tax or estimated tax paid. See Pub. 501 for details and examples. Yes. Continue No. STOP

You can’t claim the
AND credit for other
dependents for this
qualifying relative.
Who had gross income of less than $4,400 in 2022. If the person was permanently
and totally disabled, see Exception to gross income test, later. 2. Was your qualifying relative a U.S. citizen, U.S. national, or
U.S. resident alien? (See Pub. 519 for the definition of a
AND U.S. national or a U.S. resident alien. If your qualifying
relative was adopted, see Exception to citizenship test,
later.)
Yes. You can claim
For whom you provided over half of the person’s support in 2022. But see No. STOP
Children of divorced or separated parents, Multiple support agreements, and the credit for other You can’t claim the
Kidnapped child, later. dependents for this
dependent. Check the credit for other
“Credit for other dependents for this
dependents” box in qualifying relative.
column (4) of the
1. Does any person meet the conditions to be your qualifying Dependents section on
relative? page 1 of Form 1040 or
Yes. Continue No. STOP 1040-SR for this
person.

Definitions and Special Rules
2. Was your qualifying relative a U.S. citizen, U.S. national,
U.S. resident alien, or a resident of Canada or Mexico? (See Adopted child. An adopted child is always treated as your own
Pub. 519 for the definition of a U.S. national or U.S. child. An adopted child includes a child lawfully placed with
resident alien. If your qualifying relative was adopted, see you for legal adoption.
Exception to citizen test, later.)
Yes. Continue No. STOP Adoption taxpayer identification numbers (ATINs). If you
have a dependent who was placed with you for legal adoption
You can't claim this and you don’t know the dependent’s SSN, you must get an
person as a dependent.
ATIN for the dependent from the IRS. See Form W-7A for

-19- Need more information or forms? Visit IRS.gov.